"Importer"

Ind. Code § 24-3-4-4
in effect
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Sec. 4. As used in this chapter, "importer'' means any of the following: (1) A person in the United States to whom nontaxpaid tobacco products, cigarette papers, or cigarette tubes manufactured in a foreign country, Puerto Rico, the Virgin Islands, or a possession of the United States are shipped or consigned. (2) A person who removes cigars or cigarettes for sale or consumption in the United States from a customs bonded manufacturing warehouse. (3) A person who smuggles or unlawfully brings tobacco products, cigarette papers, or cigarette tubes into the United States. As added by P.L.21-2000, SEC.10.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/24Fetched: 10/17/2026